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TMI Blog2024 (8) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates, for the Appellant. Shri P.T. Dinesh, SC, Advocate, for the Respondent. JUDGMENT This writ appeal has been filed challenging the judgment in W.P. (C) No. 28272/2023, dated 22nd December, 2023 [2024 (388) E.L.T. 301 (Ker.)] of the Learned Single Judge. 2. The appellant is a company engaged in trading of various construction materials, including glass. The appellant imported 'Clear Flo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition relegating the appellant to the statutory appellate remedy. It is challenging the said judgment of the Learned Single Judge; the appellant is before us. 3. We have heard Sri. M. Balagopal, the Learned Counsel for the appellant and Sri. P.T. Dinesh, the Learned Standing Counsel for the respondents. 4. The appellant challenged Ext.P10 order mainly on two grounds : (i) Ext.P4 notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prefer a statutory appeal and take the limitation plea before the appellate authority. The Learned Counsel for the appellant submitted that in the impugned judgment, the Learned Single Judge had already entered a finding regarding limitation on merits against the appellant, and as such, the appellate authority cannot take a different stand. Since the Learned Single Judge has decided to relegate th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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